Chancery Division.

Judgment delivered 10 November 1983.

Income tax – Deductions – PAYE – Garage allowance – Whether this accrued by virtue of salesmen being garage owners – Whether it accrued by virtue of salesmen being employees – Income and Corporation Taxes Act 1970, sec. 67(1)(c); 181; 183(1).

  This was an appeal by the Beecham Group from a determination of the Special Commissioners that the company had not deducted all of the tax it should have done under the PAYE scheme in respect of certain of its employees.

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